UPC 151- No Account Present - ValidFigure 3.12.179-19, is a flowchart of no account present on the valid account and procedures for MFT 55, if there is no record, to establish a Master File entity. The process begins with the question: Is the complete name line available and the TC is 150, TC 430, TC 670 (Form 4868) or 290 (blocking series 400-499) other than EC 3. The yes response goes to the response box - Input TC 000. Close with URC 0 with Definer Code B. Cycle as appropriateThe no response goes to the next question.Question two: Is the complete name line available and the Entity Code 3? The yes response goes to the response box - Resolve case using URC 6 with Definer Code B. Add the name line.The no response goes to the next questionQuestion three: Is the case a taxpayer filing as an injured spouse?The yes response goes to the response box - Release to the posted TC 150. If the TC 150 is not found input a TC 000 and close using URC 0. Cycle as appropriate.The no response goes to the next question. Question four: Is the unpostable a TC 460 without a complete name line or non-remit? the yes response goes to the response box - Resolve using URC D, except when the transaction is Form 4868 with remittance, then release using URC 8 and request Rejects route the payment to unidentified.The no response goes to the next question.Question five: Is the case a TC 670 for a zero amount with a secondary TC 360? The yes response goes to the response box - Release using URC 2 and route to Collection Branch.The no response goes to the next question.Question six: Is the case a Form 1040-X (blocking series 200-299 Doc Code 54), a dummy Form 1040 with the PECF box checked or a TC 29X, which was incorrectly input? The yes response goes to the response box - If the case cannot be corrected after research, cancel the DLN with URC 2 or URC 8, whichever is appropriate. The no response goes to the final box - All other valid SSNs release with URC D, URC 2, or URC 8 and route to the appropriate area.